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2024 (10) TMI 941

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..... Under the similar circumstances, this Court has allowed the Writ Petition in the case of REHOBOTH FISH MEAL AND OIL PLANT, REPRESENTED BY ITS MANAGING PARTNERSHIP J. SUDEEP FERNANDO; NPM ASSOCIATES; MARKSMEN AQUATIC PRODUCTS LLP; FINLEY MARINE PRODUCTS VERSUS ADDITIONAL COMMISSIONER, TIRUNELVELI [ 2024 (7) TMI 1521 - MADRAS HIGH COURT] by directing the petitioners therein to file statutory appeal .....

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..... ing with the counter from the respondent as no adverse orders are proposed to be passed either against the petitioner or against the respondent. 3. The petitioner is before this Court against the impugned order dated 25.03.2024 in Order-in-Original No.28/ADC/GST/2023-24 DIN-20240359XO000001060F bearing reference in GEXCOM/ADJN/JC/472/2023. 4. By the impugned order, the respondent has confirmed the .....

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..... Act, 2017, for claiming ineligible exemption on their taxable supply resulting in non-payment of tax. B. In respect of Tamil Nadu Goods and Service Tax: (i) I confirm the demand of Rs. 1,69,59,219/- (Rupees One Crore Sixty Nine Lakh Fifty Nine Thousand Two Hundred Nineteen only) payable on the supply of Fish Meal during the period from October, 2021 to March, 2023 under Section 73(9) of the TNGST .....

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..... ional Commissioner, Tirunelveli by directing the petitioners therein to file statutory appeal before the Appellate Authority without pre-deposit vide order dated 02.07.2024. 6. Since the matter subjudiced before the Hon'ble Supreme Court, I do not wish to take a different view. 7. In view of the above, this Writ Petition is disposed of by permitting the petitioner to file statutory appeal befo .....

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